Aim 3

Introduction 4

　Terminology 4

　Department for Education Definitions 4

　Department for Work and Pensions Definitions 5

　HM Revenue and Customs Definitions 6

　Definitions Overview 7

Changing Status – Foster Care Placement to “Staying Put” Arrangement 8

Fostering and “Staying Put” Regulatory Frameworks 10

　Where foster children are living in the “Staying Put” arrangement 10

　Where no foster children are living in the “Staying Put” arrangement 10

　Minimum Standards 11

Benefits for Young People 12

　Housing Benefit, and Council Tax Benefit for Young People 12

　Housing Benefit Issues for “Staying Put” Arrangements 14

　Benefit Issues for “Staying Put” Carers’ 15

　Where meals are provided in the “Staying Put” arrangement 15

　Where meals are not provided in the “Staying Put” arrangement 16

　Non-Dependent Deductions 16

　Pension Credits 17

　The Treatment of Benefits 17

　Council Tax and Council Tax Benefit 18

Her Majesty’s Revenue and Customs (HMRC), Income Tax and National Insurance 20

Conclusion 23

APPENDIX A 24

　Sources of Funding, Payments to “Staying Put” Carers and Setting the Rent Level 24

APPENDIX B 25

　Practical Arrangements 25

APPENDIX C 27

　Example of Foster Care and “Staying Put” Care Income Tax and National Insurance Calculation 27

APPENDIX D 28

　Categories of Young People Eligible for Leaving Care Services and Support 28

APPENDIX E 30

　Qualifying Care Relief and Supported Lodgings 30

　Rent a Room, the Normal Tax Rules and Supported Lodgings 30